Martius Consulting: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Martius Consulting
Largest movements
- Cash +€13,538
up €13,538 (+75.6%), from €17,915 to €31,453
mainly Net result for the year (+€11,373) and Tax, wage and social debts (+€3,139)
- Receivables within one year -€1,669
down €1,669 (-18.8%), from €8,903 to €7,234
of which Trade receivables: -€1,732
- Tangible fixed assets +€965
new in 2025: €965
- Reserves +€11,373
up €11,373 (+83.4%), from €13,637 to €25,010
- Tax, wage and social debts +€3,139
up €3,139 (+53.0%), from €5,919 to €9,058
- Trade debts -€1,540
down €1,540 (-72.5%), from €2,123 to €584
- Gross operating margin +€2,728
up €2,728 (+20.3%), from €13,444 to €16,172
- Taxes +€503
up €503 (+13.4%), from €3,768 to €4,271
- Depreciation +€400
new in 2025: €400
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,818 | €39,652 | +€12,834 | +47.9% |
| Fixed assets | 21/28 | - | €965 | +€965 | |
| Tangible fixed assets | 22/27 | - | €965 | +€965 | |
| Furniture and vehicles | 24 | - | €965 | +€965 | |
| Current assets | 29/58 | €26,818 | €38,687 | +€11,869 | +44.3% |
| Amounts receivable within one year | 40/41 | €8,903 | €7,234 | -€1,669 | -18.8% |
| Trade receivables | 40 | €7,782 | €6,050 | -€1,732 | -22.3% |
| Other amounts receivable | 41 | €1,121 | €1,184 | +€62 | +5.6% |
| Cash at bank and in hand | 54/58 | €17,915 | €31,453 | +€13,538 | +75.6% |
| Total equity and liabilities | 10/49 | €26,818 | €39,652 | +€12,834 | +47.9% |
| Equity | 10/15 | €18,637 | €30,010 | +€11,373 | +61.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €13,637 | €25,010 | +€11,373 | +83.4% |
| Distributable reserves | 133 | €13,637 | €25,010 | +€11,373 | +83.4% |
| Amounts payable | 17/49 | €8,181 | €9,641 | +€1,460 | +17.9% |
| Amounts payable within one year | 42/48 | €8,181 | €9,641 | +€1,460 | +17.9% |
| Trade debts | 44 | €2,123 | €584 | -€1,540 | -72.5% |
| Suppliers | 440/4 | €2,123 | €584 | -€1,540 | -72.5% |
| Advances received on contracts in progress | 46 | €139 | - | -€139 | |
| Taxes, remuneration and social security | 45 | €5,919 | €9,058 | +€3,139 | +53.0% |
| Taxes | 450/3 | €5,919 | €9,058 | +€3,139 | +53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €13,444 | €16,172 | +€2,728 | +20.3% |
| Operating profit (loss) | 9901 | €13,444 | €15,772 | +€2,328 | +17.3% |
| Financial income | 75/76B | €68 | €62 | -€5 | -7.8% |
| Recurring financial income | 75 | €68 | €62 | -€5 | -7.8% |
| Financial charges | 65/66B | €120 | €190 | +€70 | +58.7% |
| Recurring financial charges | 65 | €120 | €190 | +€70 | +58.7% |
| Profit (loss) for the period before taxes | 9903 | €13,392 | €15,644 | +€2,252 | +16.8% |
| Income taxes | 67/77 | €3,768 | €4,271 | +€503 | +13.4% |
| Profit (loss) for the period | 9904 | €9,624 | €11,373 | +€1,749 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,624 | €11,373 | +€1,749 | +18.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.